PROVISIONS GOVERNING THE DISPOSITION OF STATE MOTOR-FUEL TAX RECEIPTS

BASED ON INFORMATION OBTAINED FROM STATEAUTHORITIES AND ON THE LAWS OF THE STATE

TABLE MF-106STATUS AS OF JANUARY 1, 2001

ILLINOIS

NAME OF FUND
OR AGENCY

AMOUNT OF PROPORTION

OBJECTS OF EXPENDITURE

REMARKS

STATE CODE
SECTION

Gasoline: 19 Cents

-

-

Not included in rates shown is an additional 0.3 cent per gallon
tax imposed on the receipt of fuel for sale or use with distribution
to the Underground Storage Tank Fund.

35:505/2, 2a, 8a

Diesel: 21.5 Cents

-

-

Not included in rates shown is an additional 0.3 cent per gallon
tax imposed on the receipt of fuel for sale or use with distribution
to the Underground Storage Tank Fund.

35:505/2

LPG: 19 Cents

-

-

-

35:505/2

Gasohol: 19 Cents

-

-

-

35:505/2

An additional variable tax is imposed on the use of motor fuel
including
special fuel (diesel) by commercial vehicles. The rate per gallon is
computed as the average "selling price" during previous 12 months
multiplied by 6.25 percent. Commercial motor carriers are required to
purchase motor fuel decals annually.

35:505/13a(2)
35:505/13a.4

Motor-Fuel Tax Fund.....

All

For expenditures or Distributed as shown below:

As of April 1, 2000, this fund no longer receives a transfer from
sales tax.

This fund receives $420,000 monthly. Expenditures made by the Department
of Natural Resources.

35:505/8(b)

Grade Crossing Protection
Fund.....

$27,000,000

That part of cost apportioned by the Illinois Commerce
Commission to the State for providing railroad grade
crossing protection on county or township roads, or
municipal streets.

Fund receives $2,250,000 monthly. Not less than $6,000,000 each
fiscal
year shall be used for construction or reconstruction of rail highway grade
separation structures. Beginning with FY 1997 and ending FY 2003,
$1,500,000, and $750,000 in FY 2004 and each year after, shall be transferred
to the Transportation Regulatory Fund. Remainder of funds are expended by
the Department of Transportation under order of the Illinois
Commerce Commission.

35:505/8('C)

Remainder

Distributed as follows:

Department of Revenue.....

Amount required

Collection, administration and refunds of motor-fuel tax.

35:505/8(d)(1)

Department of
Transportation.....

Amount required

Costs of supervising use of motor-fuel tax funds.
Apportioned to municipalities, counties and road districts.

35:505/8(d)(2)

Refunds

Amount required

Refund of tax paid for purchase of motor-fuel NOT
used upon the highways of this state

Under the terms of the International Fuel Tax Agreement

35:505/8(d)(3)

Vehicle Inspection Fund.....

$30,000,000

Administration of Vehicle Emissions Inspection Law.

Enter transfer to FY 2006. Expenses of program, including reimbursement
of those State agencies (i.e., Secretary of State, Environmental Protection
Agency) which incur expenses in enforcement or administration of program.

Payments of motor fuel use taxes due to member jurisdictions under
the
terms of the International Fuel Tax Agreement.

35:505/8(d)(6)

Remainder

Distributed as follows:

Amount distributed by formula and represents approximately the
net
revenues of 5.5 cents.

35:505/8(e)

45.6 percent

Distributed as follows:

35:505/8(e)(1)

State Construction
Account Fund.....

37 percent

Used exclusively for the construction, reconstruction and
maintenance of the State-maintained highway system as
appropriated by the General Assembly.

Funds may not be used for administration, operations, contractual
employees,
nor transferred or allocated or otherwise used. This account also receives
certain
motor-vehicle revenues. (See Table MV-106)

Municipalities' share is apportioned to the several municipalities
in proportion
to population as determined by the last Federal census. Under agreement,
the State may withhold part of the municipal share to provide matching funds.

35:505/8(e)(2)(A)

Counties (Over 1,000,000
population).....

16.74
percent

Construction, maintenance and administration of county
highways and extensions; construction of State highways;
debt service on bonds issued for county highways; grade
separations; maintenance and improvement of certain
nondedicated subdivision roads; marking of bicycle routes;
and the operation of mass transit systems.

Under agreement the States may withhold part of the county share
to provide
matching funds. Counties of 1,000,000 inhabitants or more may expend
motor-fuel tax funds for the expenses of the circuit court and other agencies
related to highways, and for construction, maintenance, or leasing of office
space.

35:505/8(e)(2)(B)

Counties (Under 1,000,000
population).....

18.27
percent

See authorized distribution for counties over 1,000,000
population.

Funds to counties having less than 1,000,000 population are allocated
in
proportion to the amount of motor-vehicle registration fees received from
such
counties during the preceding year.

35:505/8(e)(2)('C)

Road Districts.....

15.89
percent

Construction, maintenance, administration and engineering
costs; and debt service on bonds issued for township and
district roads; maintenance or improvement of certain
nondedicated subdivision roads; operation of local mass
transit; district grade separations; and marking of official
bicycle lanes.

Allocation for road districts apportioned to each county in the
ratio that the
mileage of district roads in that county has to total road district mileage
in
that State. The term "Road District" means any road district including:
County
unit road districts, park districts, forest preserve districts and conservation
districts.
The term "Township and District Road" means any road in township
or district
system including roads maintained in park districts, forest preserve districts
and
conservation districts.